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So Uncle Sam wasn't as generous as I'd hoped he would be and I didn't get "all that" back this year. No worries, I'm still getting a smokin' iMac! Naturaly I selected the best iMac I can afford, the 21.5" 3.2GHz Intel Core i3, selected my config (which absolutely must include iWork and a full-sized keyboard /w numeric pad) and was ready to rock. I

...but wait, refurb iMac to the rescue!

The 21.5" 3.2GHz Intel Core i3 I'd selected has the 1TB hard drive & the ATI Radeon HD 5670 with 512MB, but I discovered a 21.5" 3.60GHz Intel Core i5 refurb for about literally $8 more (after tax) than the new i3. Its got the same 1TB hard drive & the ATI Radeon HD 5670 with 512MB, but $8 cheaper and has a faster processor. Almost sounds like a no-brainer.

Almost.

Unfortunately when I add on the requisite iWork ($79) and the full-sized keyboard with numeric pad ($49), am I really ahead? The only difference between the "new" 21.5" 3.2GHz Intel Core i3 iMac and the 21.5" 3.60GHz Intel Core i5 refurbed iMac is the cost of the i3-to-i5 processor upgrade; $180...and I'm paying $128 of that just to get the iWork and must-have full-sized keyboard I'd have otherwise ordered with the i3.

Essentially, it comes down $52 (if I upgraded my i3 to an i5 myself). Is it worth saving $52 to get a refurb over a new iMac (particularly when the refurb could have issues or dings)?

So Uncle Sam wasn't as generous as I'd hoped he would be and I didn't get "all that" back this year. No worries, I'm still getting a smokin' iMac! Naturaly I selected the best iMac I can afford, the 21.5" 3.2GHz Intel Core i3, selected my config (which absolutely must include iWork and a full-sized keyboard /w numeric pad) and was ready to rock. I

...but wait, refurb iMac to the rescue!

The 21.5" 3.2GHz Intel Core i3 I'd selected has the 1TB hard drive & the ATI Radeon HD 5670 with 512MB, but I discovered a 21.5" 3.60GHz Intel Core i5 refurb for about literally $8 more (after tax) than the new i3. Its got the same 1TB hard drive & the ATI Radeon HD 5670 with 512MB, but $8 cheaper and has a faster processor. Almost sounds like a no-brainer.

Almost.

Unfortunately when I add on the requisite iWork ($79) and the full-sized keyboard with numeric pad ($49), am I really ahead? The only difference between the "new" 21.5" 3.2GHz Intel Core i3 iMac and the 21.5" 3.60GHz Intel Core i5 refurbed iMac is the cost of the i3-to-i5 processor upgrade; $180...and I'm paying $128 of that just to get the iWork and must-have full-sized keyboard I'd have otherwise ordered with the i3.

Essentially, it comes down $52 (if I upgraded my i3 to an i5 myself). Is it worth saving $52 to get a refurb over a new iMac (particularly when the refurb could have issues or dings)?

Absolutely wouldn't be worth $52 savings to me. Hard to follow (and honestly a little hard to believe) your math. Generally you save at least 10% going the refurb route.
However, I would not buy iWork preinstalled from Apple. You can get it from Amazon for $67, or for that matter, you can buy the individual components from the APP store as you need them (I think $19 each) and you may not need or want Keynote.
Regardless, either of these systems will smoke. Enjoy your new Mac.

I've always wanted to be smart, handsome and modest. But, I guess I'll have to be satisfied with two out of three . . .

I would get the refurb 3.6GHz i5 + Applecare + $49 full keyboard (Apple Store under "Mac Accessories"). Then purchase the iWork apps for $19.99 each from Mac App Store after you get the iMac set up (about $10 cheaper than from the Apple Store online). Sell the wireless keyboard that comes with the iMac and recoup some $$. Pricing is very similar between that and the New 3.2GHz i3 with iWork preinstalled.

64GB iPhone 6, 64GB iPad Air 2.

Reminder: Please include your Mac's specs. This will make it much easier for the other members to assist you.